9911796707
TMI Blog1998 (6) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... per : S.S. Kang, Member (J)]. The appellant filed these two appeals against the two Order-in-Original passed by the Collector of Customs, Bombay. 2. Common facts and common issues are involved in these appeals, hence being taken up together. 3. The brief facts of the case are that appellant was holder of advance licence and on the basis of the advance licence the Duty Exemption Entitlem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and the clearance was claimed under notification 116/88 at nil rate of duty. On examination the goods were found to be fully finished bearings. Samples were taken for testing. During investigation it was found that goods were got cleared after making a false endorsement on the bill of entry under the signature of group appraiser. 6. During investigation it was found that no further manufacturi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Counsel for the appellant submits that goods now cleared under the valid import licence and after processing the finished goods were exported as per the conditions of the import licence. He submits that there is no evidence that the finished bearings were imported. He also submitted that certification issues by the IIT only points out that goods do not call for any substantial manufacture. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant admitted that only cleaning, greasing, checking the lubricationholes were undertaken by him. This facts is clear from the statement of Shri K.R. Baliga, Manager of supporting manufacturer. 15. At the time of applying for import licence the appellant mentioned that following processes are to be undertaken by them : 1. Ntckino 2. Nick Milling 3. Drilling 4. Grooving 5. Boring ..... X X X X Extracts X X X X X X X X Extracts X X X X
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